§ 954. Independent audits of the department of audit and control and the department of law.
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§ 954. Independent audits of the department of audit and control and
the department of law. 1. At least once every three years, the
independent certified public accountants selected pursuant to this
section shall conduct audits of the internal controls of the department
of audit and control and the department of law, respectively. Such
audits shall be performed in accordance with generally accepted
government auditing standards and shall include a report on whether the
departments' internal controls are established and functioning in a
manner that provides reasonable assurance that they meet the objectives
of internal control as defined in section nine hundred fifty of this
article. The report shall identify the internal controls both evaluated
and not evaluated and shall identify internal control weaknesses that
have not been corrected and actions that are recommended to correct
these weaknesses. If any such internal control weaknesses are
significant or material with respect to such departments, the
independent auditors shall so state. The comptroller and the attorney
general shall make available to the public the results of such audits,
including any related management letters. The comptroller and attorney
general and any officer or employee of such departments shall make
available upon request to such independent certified public accountants
all books and records relevant to such independent audits.
2. The comptroller and the attorney general shall request proposals
from independent certified public accountants for audits of the internal
controls of their respective departments. The requests for proposals
shall include a reference to the requirements for audits conducted
pursuant to subdivision one of this section. The comptroller and
attorney general shall select such independent auditors in accordance
with a competitive procedure including an evaluation, based on quality
and price factors, of those proposals received in response to such
requests for proposals.
3. Whenever the comptroller or the comptroller's appointee is a member
of any board, commission, committee, council, or corporation, which
constitutes a state agency, the governing body of such board,
commission, committee, council, or corporation shall select an
independent auditor for the purpose of conducting audits of internal
controls in accordance with this section.